New Hampshire State Taxes

There is no tax on individual income in New Hampshire. However, there is a 5% tax on interest and dividend income.

You must file NH Form DP-10 (Interest and Dividends Tax Return) if you are a resident of New Hampshire and you received over $2,400 of gross interest and/or dividend income (or $4,800 if filing a joint return).

New Hampshire does not have a general sales/use tax.

There are 2 major business taxes in New Hampshire:

• Business Profits Tax (BPT) ? 5% of income for corporations with gross receipts that exceed $50,000
• Business Enterprise Tax (BET) ? 0.75% on a corporation’s enterprise value tax base (i.e. total compensation paid out, including interest and dividends)

Other smaller state taxes include the Communications Services Tax, Electricity Consumption Tax, Tobacco Tax, Meal & Rentals Tax, Real Estate Transfer Tax, and Property Taxes.

New Hampshire State Tax Forms

Form DP-10 (Interest and Dividends Tax Return)
Form DP-10-ES (Estimated Interest and Dividends Tax)
Form DP-59-A (Payment Form and Application for 7 Month Extension of Time to File Interest and Dividends Tax Return)
Form DP-2210/2220 (Exceptions and Penalty for  the Underpayment of Estimated Tax)
Form DP-8 (Low and Moderate Income Homeowners Property Tax Relief ? claim form)
Form NH1120 (Corporate Business Profits Tax Return)
Form BET (Business Enterprise Tax Return)

New Hampshire State Tax Resources

New Hampshire Department of Revenue Administration: www.nh.gov/revenue

Find NH tax forms and documents: www.nh.gov/revenue/forms

Online services are available with e-File New Hampshire: www.efilenh.govconnect.com/web

Property Tax Rates: revenue.nh.gov/mun-prop/municipal/property-tax-rates.htm

NH Department of Revenue Administration ‘Information for Individuals’ page: www.nh.gov/revenue/individuals

NH Department of Revenue Administration ‘Information for Business’ page: www.revenue.nh.gov/

Contact the New Hampshire Department of Revenue Administration: revenue.nh.gov/contact-us/index.htm

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